Fitting Electric Motors to Imported Sewing Machines Not "Manufacture" u/s 2(f) of Central Excise Act 1944.

Whether the process of fitting electric motors to imported sewing machines amounts to manufacture within the meaning of 2 (f) of the Central Excise Act 1944 read with section note 6 to section XVI of the Central Excise Tariff Act - Held No - AT .....

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